České CSR reporty: témata a kvalita jejich zpracování

Abstract

From the long-term perspective, Europe as a whole has been described as the leader in reporting on socially responsible behaviour. European enterprises consider a compilation of CSR reports standard. Also, the quality of information provided is, compared to the surrounding regions, relatively high. However, several studies show that regional differences exist. In the Czech Republic, this type of reporting is still at the initial stage of development. Therefore, the first objective of the research is to find out whether Czech companies provide information about their social activities and what specific topics they prefer. The second objective is to determine what the quality of provided information is. To carry out this research, annual reports of 69 companies were assessed. The paper uses the method of conceptual content analysis. The results indicate that in their annual reports, companies tend to disclose issues beyond what is legally required. The most common reported topics concern the company's direction, information that promote the credibility of information provided and the confidence in the good corporate governance. However, the results also show that the quality of information provided is not too high.